8.2.5 Provincial and territorial income tax
COVID-19: Changes to taxes and benefits
Find out about Canada Revenue Agency’s new benefits and other changes that support Canadians during the COVID-19 pandemic.
Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.
Provinces / Territories |
Rates for 2021 tax year |
---|---|
Newfoundland and Labrador |
8.7% on the first $38,081 of taxable income, + |
Prince Edward Island |
9.8% on the first $31,984 of taxable income, + |
Nova Scotia |
8.79% on the first $29,590 of taxable income, + |
New Brunswick |
9.68% on the first $43,835 of taxable income, + |
Quebec |
15% on the first $45,105 of taxable income, + |
Ontario |
5.05% on the first $45,142 of taxable income, + |
Manitoba |
10.8% on the first $33,723 of taxable income, + |
Saskatchewan |
10.5% on the first $45,677 of taxable income, + |
Alberta |
10% on the first $131,220 of taxable income, + |
British Columbia |
5.06% on the first $42,184 of taxable income, + |
Yukon |
6.4% on the first $49,020 of taxable income, + |
Northwest Territories |
5.9% on the first $44,396 of taxable income, + |
Nunavut |
4% on the first $46,740 of taxable income, + |
Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)
The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.
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